Submissions from 2026
The Dewey Global Environmental Initiative: A Tax-Exempt Organization Module and Case Study with Fraud Risk Factors, Michael Killey, Kellie Carr, Stephanie Walton, and Paige Bressler
Short Horizon for Audit Partner and Audit Quality: Evidence From a Dual-Rotation Regime, Tatiana Mazza, Stefano Azzali, Kenneth J. Reichelt, and Luca Fornaciari
Submissions from 2025
Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain, Russell Barber, Robert Pinsker, Stephanie Walton, and Yiyang Zhang
Do Major Customers Affect Firms' Environmental, Social and Governance Activities?, Feng Dong, John A. Doukas, Stephanie Walton, Rongyao Gloria Zhang, and Yiyang Zhang
Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?, Nusrat Jahan and Padmakumar Sivadasan
Do Local Tax Preparers Strengthen the Influence of Tax Policy on Individual Behavior?, Paul E. Madsen and Stephanie Walton
CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?, Jared S. Soileau, Gregory P. Tapis, Spencer C. Usrey, and Thomas Z. Webb
Auditing trade credit risk: Evidence from BAPCPA and COVID-19, Stephanie Walton and Yiyang Zhang
Submissions from 2024
Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting, Heba Abdel-Rahim, Dana Hollie, and Shaokun Yu
The effects of a client's social media disclosure and audience engagement on auditor judgment, Sanaz Aghazadeh, J. Owen Brown, Laura Guichard Latiolais, and Thomas J. Phillips
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals, Charles D. Bailey, Derek W. Dalton, Nancy L. Harp, and Thomas J. Phillips
Order backlog and its association with fundamental analysis metrics and future earnings, Rajiv Banker, Russell Barber, Dana Hollie, and Han Up Park
The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts, Russell Barber, Dana Hollie, and Norman Massel
Independent analyst research: Does it matter who pays?, William L. Buslepp, Ryan J. Casey, and G. Ryan Huston
iXBRL Adoption and the Pricing of Audit Services, Xu Cheng, Adi Masli, Stephanie Walton, Mengmeng Wang, and Yiyang Zhang
Measuring Financial Statement Disaggregation Using XBRL, Joseph A. Johnston, Kenneth J. Reichelt, and Pradeep Sapkota
Auditor sustainability focus and client sustainability reporting, Manlu Liu, Jing Tang, Stephanie Walton, Yiyang Zhang, and Xinlei Zhao
Do Revenues Matter More Than Earnings for Initial Public Offerings?, Norman Massel, Jung Eun J.P. Park, and Ken Reichelt
’Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality, Dahlia Robinson Thomas Smith and Stephanie Walton
THE IMPACT OF AUDIT PROTECTION SERVICES ON TAXPAYER DECISION MAKING, Stephanie Walton
Submissions from 2023
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal, Lawrence J. Abbott, Russell Barber, William L. Buslepp, and Pradeep Sapkota
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting, Lawrence J. Abbott, William L. Buslepp, James R. Moon, and Laura A. Swenson
Chinese auditor inspection access challenges: The market's response to integrated US regulatory and legislative action, Lacey Donley, Joseph Legoria, Kenneth J. Reichelt, and Stephanie Walton
Material Contract Redactions and Cybersecurity Breaches, Hilary Hughes, Thomas J. Smith, and Stephanie Walton
Is there a dark side of competition? Product market competition and auditor-client contracting, Tianpei (Constance) Li and Stephanie Walton
Business Strategy and Cybersecurity Breaches, Tianpei Li and Stephanie Walton
Executive compensation horizon incentives, performance targets, and auditor risk assessment, Qiyuan (Rachel) Peng, Padmakumar Sivadasan, and Rui Zhong (R Z.). Zhang
The Auditors’ Role in the U.S. Paycheck Protection Program (PPP), Padmakumar Sivadasan, Jared S. Soileau, and Rui Zhong Zhang
The impact of online tax community advice on individual taxpayer decision making, Gregory Stone, Stephanie Walton, and Yibo (James) Zhang
Intended and Unintended Consequences of ERP System Implementation, Stephanie Walton, Patrick Wheeler, and Yiyang Zhang
Submissions from 2022
The Real Effects of Internal Audit Function Quality: Evidence From Investment Strategies, Lawrence J. Abbott, Dereck Barr-Pulliam, William L. Buslepp, and Susan Parker
U.S. Audit partner identification and auditor reporting, Lawrence J. Abbott, Colleen Boland, William Buslepp, and Sean McCarthy
An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder, Lawrence J. Abbott and William L. Buslepp
Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix, Sanaz Aghazadeh, J. Owen Brown, Laura Guichard, and Kris Hoang
Auditors’ scepticism in response to audit committee oversight behaviour, Sanaz Aghazadeh, Yoon Ju Kang, and Marietta Peytcheva
Cybersecurity Breaches in the Supply Chain and Earnings Management, Zhijian He, Jiangbo Huangfu, and Stephanie Walton
Firm Use of Cybersecurity Risk Disclosures, Wanying Jiang, Joseph Legoria, Kenneth J. Reichelt, and Stephanie Walton
Submissions from 2021
The impact of the pcaob triennial inspection process on inspection year and non-inspection year audits, Lawrence J. Abbott and William L. Buslepp
Using LIWC to Analyze Participants’ Psychological Processing in Accounting JDM Research, Sanaz Aghazadeh, Kris Hoang, and Bradley Pomeroy
Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy, Stefano Azzali, Tatiana Mazza, Kenneth J. Reichelt, and Dechun Wang
CEO religious university affiliation and financial reporting quality, Yu Chen, Xiaoyan Chu, Jung Chul Park, and Jared S. Soileau
Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program, Zhenhua Chen, Adrienna Huffman, Gans Narayanamoorthy, and Ruizhong Zhang
The Comprehensive Tax Gain from Leverage, Zhenhua Chen, Deen Kemsley, and Padmakumar Sivadasan
Early disruptors: Examining the determinants and consequences of blockchain early adoption, Feng Guo, Stephanie Walton, Patrick R. Wheeler, and Yiyang Zhang
The pedagogical benefits of a position paper assignment, Michael Killey and Stephanie Walton
An integrative review and analysis of cybersecurity research current state and future directions, Stephanie Walton, Patrick R. Wheeler, Yiyang Zhang, and Xinlei Zhao
Xbrl tag extensions and tax accrual quality, Stephanie Walton, Liu Yang, and Yiyang Zhang
Submissions from 2020
The Effects of Client Status and the Auditor's Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness, Sanaz Aghazadeh, Andrew M. Collins, and Chad M. Stefaniak
The Impact of PCAOB Auditing Standard No. 5, the PCAOB Inspection Regime, and the Great Recession on Audit Fees and Audit Quality, Elizabeth S. Johnson, Kenneth J. Reichelt, and Jared S. Soileau
Enterprise risk management and accruals estimation error, J. Johnston and J. Soileau
Voluntary Disclosure of Country-Level Information and FCPA Violations, Joseph Legoria, Kenneth J. Reichelt, and Jared Soileau
Submissions from 2019
Misclassification of audit-related fees as a measure of internal control quality, William Buslepp, Joseph Legoria, Regina Rosa, and Dan Shaw
Do Supply Chain Auditors Compromise? Evidence From the Association of Supplier Aggressive Revenue Management and Major Customer Dependence, Hsihui Chang, Hsin Chi Chen, Jengfang Chen, and Kenneth J. Reichelt
Do nonprofessional investors care about how and when data breaches are disclosed?, Xu Cheng and Stephanie Walton
Multi-method evidence on investors’ reactions to managers’ self-inclusive language, Zhenhua Chen and Serena Loftus
Accosting the Golden Spire: A Financial Accounting Action Adventure, D. Larry Crumbley
Deadly Art Puzzle: An Advanced Accounting Action Adventure, D. Larry Crumbley
Submissions from 2018
The audit market effects of disputing a GAAP-deficient PCAOB inspection report, Lawrence J. Abbott, William Buslepp, and Matthew Notbohm
Determinants and economic consequences of cash flow restatements, Elio Alfonso, Andrew Christie, Dana Hollie, and Shaokun (Carol) Yu
Does Part II of the PCAOB inspection report provide new information to the market?: A re-examination of prior evidence, William Buslepp, R. Jared DeLisle, and Lisa Victoravich
Playing the Corporate Political Contributions Lottery: Evidence from Tax Avoidance, Zhenhua Chen
Political Uncertainty and Firm Investment: Project-Level Evidence from M&A Activity, Zhenhua Chen
No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?, E. Johnson, K.J. Reichelt, and J.S. Soileau
Auditors and disclosure quality: The case of major customer disclosures, J. Legoria, K.J. Reichelt, and J.S. Soileau
Submissions from 2017
Estimates of optimal audit firm tenure across different legal regimes, Li Z. Brooks, C. S.Agnes Cheng, Joseph A. Johnston, and Kenneth J. Reichelt
Does Enterprise risk management enhance operating performance?, C. Callahan and J. Soileau
Business strategy and auditor reporting, Y. Chen, J.D. Eshleman, and J.S. Soileau
The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components, Dana Hollie, Philip B. Shane, and Qiuhong Zhao
Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions, J. Legoria, G. Rosa, and J.S. Soileau
Sitting requirements and the CPA exam, J.S. Soileau, S.C. Usrey, and T.Z. Webb
Submissions from 2016
Board Gender Diversity and Internal Control Weaknesses, Y. Chen, J.D. Eshleman, and J.S. Soileau
Submissions from 2015
The evolution of analytics and internal audit, J. Soileau, L. Soileau, and G. Sumners
Submissions from 2014
New development: Accounting and accountability for government revenues in Iraq, T.A. Al-Kassar and J.S. Soileau
Does pedigree matter? Earnings quality of U.S. listed domestic firms via reverse mergers, Y. Chen and J.S. Soileau
The Big "R" : A Forensic Accounting Action Adventure, D. Larry Crumbley
Submissions from 2013
Qualitative audit materiality and earnings management, Joseph Legoria, Kevin D. Melendrez, and J. Kenneth Reynolds
Submissions from 2012
Managers' segment financial reporting choice: An analysis of firms' segment reconciliations, Elio Alfonso, Dana Hollie, and Shaokun Carol Yu
Earnings revisions in SEC filings from prior preliminary announcements, Dana Hollie, Joshua Livnat, and Benjamin Segal
Do reconciliations of segment earnings affect stock prices?, Dana Hollie and Shaokun Carol Yu
Unethical and Deadly Symbiosis in Higher Education, D. Larry Crumbley, Ronald Flinn, and Kenneth J. Reichelt
Submissions from 2011
Q-analytics: An ethics case on unlicensed software usage, C.D. Bailey and J.S. Soileau
Dangerous Hoops: A Forensic Marketing Action Adventure, D. Larry Crumbley and Thomas J. Karam
Effects of cash flow statement reclassifications pursuant to the SEC's one-time allowance, Dana Hollie, Curtis Nicholls, and Qiuhong Zhao
Submissions from 2010
Market reaction to auditor switching from big 4 to third-tier small accounting firms, Hsihui Chang, C. S.Agnes Cheng, and Kenneth J. Reichelt
What is Ethical About Grade Inflation and Coursework Deflation?, Donald Larry Crumbley, Ronald E. Flinn, and Kenneth J. Reichelt
National and office-specific measures of auditor industry expertise and effects on audit quality, Kenneth J. Reichelt and Dechun Wang
Books from 2009
Trap Doors and Trojan Horses: An Auditing Action Adventure, D. Larry Crumbley
Teaching effectiveness, impression management, and dysfunctional behavior: Student evaluation of teaching control data, Larry D. Crumbley and Kenneth J. Reichelt
Submissions from 2008
Do core and non-core cash flows from operations persist differentially in predicting future cash flows?, C. S.Agnes Cheng and Dana Hollie
The economic benefits of FASB's recommended disclosures: Evidence from the pharmaceutical industry, Joseph Legoria, Jeff Boone, and William W. Stammerjohan
Addressing internal audit staffing challenges, G.E. Sumners and J.S. Soileau
Submissions from 2006
Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms, Abhijit Barua, Joseph Legoria, and Jacquelyn Sue Moffitt
The associations among accounting program attributes, 150-hour status, and CPA exam pass rates, Jeff Boone, Joseph Legoria, Deborah L. Seifert, and William W. Stammerjohan
Submissions from 2005
The Voluntary Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Healthcare Reform, Joseph Legoria
Submissions from 1995
Recruiting college students for entry-level positions, Jane E. Campbell and Glenn E. Sumners
Submissions from 1994
CIA Exam Strategy: Planning, Preparation and Test-taking Techniques, Kimberley A. Klass and Glenn E. Sumners
Optimizing the Value of Performance Appraisals, Irmgard Schweiger and Glenn E. Sumners
Submissions from 1992
Health Care Internal Auditing: A Critical Analysis, Thomas A. Gavin, Edson G. Hammer, Stephen M. McGann, Glenn E. Sumners, and Frank Barret Meade
Orientation: A Strategic Opportunity for the Audit Department, Peter Guillot, Irmgard Schweiger, and Glenn E. Sumners
Understanding concurrent audit techniques, Ram S. Sriram and Glenn E. Sumners